First, it is illegal to naked short sell stocks in the USA and if you will recall the Manager is in ownership of a Series 7 license therefore making the art of illegal naked short selling stock in the U.S. a federal securities offense. Second, Tom does not have the resources even off shore to meet the margin needs to short through an offshore account. Remember the last reported asset in the SVF was $158,000.00. You really ain't doing much with that. What I do believe this was set up for was for offering the Limited Partnership sales through as Tom had mentioned that as an investment option to support the overall company when established. I think it also goes hand in hand why Tom created the realty company also!